In this paper, we (1) analyse the German public IT-spending programme 2009-11 adopted after the crisis in terms of its tangible vs. intangible asset creation, (2) consider this relatively well-described programme as a use case for categorising ITrelated intangibles in government beyond software (including e.g., IT-training, innovation in e-services), (3) investigate how to form insightful aggregates of intangible IT-related investment from project level data and, in comparison, from the regular public budget in Germany. Based on project descriptions, we find out that half of the spending was on IT security-related projects. According to our estimations based on quantitative information, qualitative information and approximations, about half of the total spending was on intangibles, of which again about half went into software and a quarter into consulting. As a new output-based category for some assets created in the programme, we propose the category "concepts".

Die Dis cus si on Pape rs die nen einer mög lichst schnel len Ver brei tung von neue ren For schungs arbei ten des ZEW. Die Bei trä ge lie gen in allei ni ger Ver ant wor tung der Auto ren und stel len nicht not wen di ger wei se die Mei nung des ZEW dar.Dis cus si on Papers are inten ded to make results of ZEW research prompt ly avai la ble to other eco no mists in order to encou ra ge dis cus si on and sug gesti ons for revi si ons. The aut hors are sole ly respon si ble for the con tents which do not neces sa ri ly repre sent the opi ni on of the ZEW. November 2016 I Public ICT Investment in Reaction to the Economic Crisis - AbstractIn this paper, we (1) analyse the German public IT-spending programme 2009-11 adopted after the crisis in terms of its tangible vs. intangible asset creation, (2) consider this relatively well-described programme as a use case for categorising ITrelated intangibles in government beyond software (including e.g., IT-training, innovation in e-services), (3) investigate how to form insightful aggregates of intangible IT-related investment from project level data and, in comparison, from the regular public budget in Germany. Based on project descriptions, we find out that half of the spending was on IT security-related projects. According to our estimations based on quantitative information, qualitative information and approximations, about half of the total spending was on intangibles, of which again about half went into software and a quarter into consulting. As a new output-based category for some assets created in the programme, we propose the category "concepts".